REGISTERED NUMBER: 08106679 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

EXCHEQUER RISK MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T J Roberts

REGISTERED OFFICE:

No. 3 Siskin Drive

Middlemarch Business Park

Coventry

Warwickshire

CV3 4FJ

REGISTERED NUMBER:

08106679 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,087

6,285

6,087

6,285

CURRENT ASSETS

Debtors

6

558,576

570,586

Cash at bank

60,380

6,048

618,956

576,634

CREDITORS

Amounts falling due within one year

7

445,565

382,213

NET CURRENT ASSETS

173,391

194,421

TOTAL ASSETS LESS CURRENT LIABILITIES

179,478

200,706

CREDITORS

Amounts falling due after more than one year

8

42,256

72,813

NET ASSETS

137,222

127,893

CAPITAL AND RESERVES

Called up share capital

91,806

41,806

Retained earnings

45,416

86,087

137,222

127,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2025 and were signed by:

T J Roberts - Director

1.	STATUTORY INFORMATION

Exchequer Risk Management Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% straight line

Computer equipment

-

20% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 July 2024

and 30 June 2025

83,212

AMORTISATION

At 1 July 2024

and 30 June 2025

83,212

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2024

56,680

12,360

69,040

Additions

-

2,436

2,436

At 30 June 2025

56,680

14,796

71,476

DEPRECIATION

At 1 July 2024

56,680

6,075

62,755

Charge for year

-

2,634

2,634

At 30 June 2025

56,680

8,709

65,389

NET BOOK VALUE

At 30 June 2025

-

6,087

6,087

At 30 June 2024

-

6,285

6,285

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

138,535

-

Amounts owed by group undertakings

410,380

562,261

Other debtors

9,661

8,325

558,576

570,586

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

50,005

42,938

Trade creditors

6,456

16,384

Amounts owed to group undertakings

23,708

8,218

Taxation and social security

121,245

146,340

Other creditors

244,151

168,333

445,565

382,213

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

42,256

72,813

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

T J Roberts

Balance outstanding at start of year

-

31,556

Amounts advanced

50,000

194,174

Amounts repaid

(50,000

)

(225,730

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-